Transcription of Finance Act 2013 - legislation
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Finance Act 2013 - legislation
Finance Act 2013 CHAPTER 29 Finance Act 2013 CHAPTER 29 CONTENTSPART 1 INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAXCHAPTER 1 CHARGES, RATES ETCI ncome tax1 Charge for 2013 -142 Personal allowance for 2013 -14 for those born after 5 April 19483 Basic rate limit for 2013 -14 Corporation tax4 Charge and main rate for financial year 20145 Small profits rate and fractions for financial year 20136 Main rate for financial year 2015 Capital allowances7 Temporary increase in annual investment allowanceCHAPTER 2 INCOME TAX: GENERALE xemptions and reliefs8 London Anniversary Games9 Glasgow Commonwealth Games10 Expenses of elected representativesFinance Act 2013 (c.)
ii Finance Act 2013 (c. 29) 11 Exemption from income tax of contributions to pension schemes 12 Childcare exemptions: meaning of disabled child 13 Income tax exemption for universal credit
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